Revenue Notices
field_block:node:page:title
Revenue Notices
field_block:node:page:body
Revenue Notices provide supplemental information about how the department interprets or administers Minnesota tax laws or rules. Taxpayers, government officials, and others may rely on the guidance in these notices until they are revoked or modified. (See Minnesota Statutes 270C.07.)
Note: Notices from 2002 and earlier may not show up in Keyword search results. You can enter a notice number (such as "99-13") in the Keyword field, or filter the list by Tax Type or Notice Type, if needed.
Find a Revenue Notice
| Number | Description | Tax Type | Notice Type |
|---|---|---|---|
| 93-19 | Income Tax - Unrelated Business Income Taxpayers - Net Operating Loss (Technical Corrections by Revenue Notice # 02-20)(Technical Corrections by Revenue Notice # 16-05) | Individual Income Tax, Unrelated Business Income Tax (UBIT) | Replaced |
| 93-18 | MinnesotaCare - Government Payments (Modified on May 7, 2007) | MinnesotaCare | Modified |
| 93-17 | Sales and Use Tax - Computer Software Maintenance Agreements (Technical Corrections by Revenue Notice # 98-22) | Sales and Use Tax | Technical Correction |
| 93-16 | Sales and Use Tax - Leased Seasonal Sites in Recreational Areas (Revoked by Revenue Notice # 97-12) | Sales and Use Tax | Revoked |
| 93-15 | MinnesotaCare - Charitable Donations (Technical Corrections by Revenue Notices # 07-05 and # 10-06) | MinnesotaCare | Technical Correction |
| 93-14 | MinnesotaCare - Patient Services (Replaced by Revenue Notice # 94-03) | MinnesotaCare | Revoked |
| 93-13 | MinnesotaCare - Health Care Provider (Modified on April 9, 2007) | MinnesotaCare | Modified |
| 93-12 | Assessment for Collection of Mixed Municipal Solid Waste (Repealed by Revenue Notice # 03-04) | Solid Waste Management Tax | Revoked |
| 93-11 | Special Taxes - Sports Bookmaking Tax | Sports Bookmaking Tax | |
| 93-10 | Income Tax - Residents of Minnesota Living Abroad (Repealed by Revenue Notice # 03-04) | Individual Income Tax | Revoked |
field_block:node:page:field_last_updated
Last Updated